Time flies, and soon we’ll be ringing in a brand-new year. Although we usually start on our to-dos in January, the end of the year is actually a great time to wrap things up and start new tasks. And there are also a number of things that have to be done by the end of the year. Get these things done to start 2016 fresh.

Spend Your FSA

Make sure you’ve spent the money in your Flexible Spending Account, because it will expire by the end of the month. You may be allowed to file an extension if you haven’t used up all your FSA dollars, but you need to check your company policy to see if it allows that.

Get Your Free Credit Report

We’re all entitled to one free credit report every year on AnnualCreditReport.com from each major credit reporting bureau (TransUnion, Equifax, and Experian). If you haven’t gotten yours yet, make sure you get it by the end of the year. Every 4 months get a new free credit report from a different agency so that you can keep an eye on it. While your free credit report doesn’t include your credit score, it will give you a copy of your credit history three times a year for free! Did I mention for free?

Visit the Dentist, Doctor, and Optometrist

Get a dental cleaning, health visit, and eye checkup before year end and maximize your deductible.

Get Your Taxes Ready

Make the upcoming tax season easier on yourself by organizing your bills, receipts, pay stubs, and files before your paychecks suddenly say 2016.

Make Your Donations

Donate to your favorite nonprofit before the end of the year so you can claim your contributions as a 2015 tax deduction and help lower your tax bill. This doesn’t just include monetary donations but also items you donate to places like Goodwill.

Up Your Retirement Contributions

Now is the time to sneak in extra contributions before the year is over. If you haven’t contributed enough to your 401(k) to receive the full employer match and you have some extra cash, change your contribution amount before you get your last paychecks of the year. If you have IRA accounts, make sure you’ve contributed as much as possible — up to the annual maximum, which is $5,500.

Clean Up a Storm

Get to cleaning for a fresh start to a new year. You definitely don’t want your clutter to carry on into 2016. Dust, vacuum, and scrub away so your place will be spic and span. This will put you in a better mind-set when it comes to starting new resolutions, because a clear space can represent a blank slate.

Donate, Sell, Use Up, or Trash Clutter

When you’re done giving your place a cleaning makeover, take the items that you no longer want or need and sell, donate, use up, or trash them. They may range from items like old clothes to leftovers in your kitchen cupboard. Make way for 2016!

Finish 3 Things You Said You’d Get Done This Year but Never Got Around To

Remember some of the promises you made at home, at work, or with friends that you never got around to keeping? Tackle at least three of them by the end of the year.

Create and Update your “Life File”

The New Year is a great time to look at your bank accounts, update beneficiary designations on life insurance policies, update your business succession plan, review named beneficiaries of your retirement accounts and payable on death designations on checking accounts. It’s time to create or update your Life File if you haven’t created one already. Make sure the people who will inherit, receive money, or handle your affairs if you die or are incapacitated, are still the people you want doing those things. Now is a good time to review and update your Will documents. Any major life changes that occurred in 2015? If so, make sure your Will, succession plan, and financial documents are up to date!

Passwords

Having your Life File in place is only good if your loved ones know where to find the file and obtain the information! Make sure all of your accounts, credit cards, loan accounts, social media and passwords to these accounts are known to those that will be handling your affairs in case of your death or incapacity. If you are incapacitated or die, what would it take to keep your household and business running smoothly?

Free Up Data Space

Delete old emails, documents, and photos you no longer need on your computer, cell phone, and cloud. Free up data space to prep for the coming year. Remember to also clear up your DVR recordings and camera photos.

Your Business Presence

It’s a good time to apply for new jobs and job hunt, because companies are looking for hires for the New Year. You may think it’s slow season for hiring, but companies that are preparing for the upcoming year make their hiring decisions before the end of the month. Even if you’re not applying for a new job, it’s a good time to update your résumé and your LinkedIn profile.

Think About Your New Year Goals

We often push off thinking about our resolutions until January, but try to start thinking of your resolutions now, so you don’t feel rushed in the start of 2016. Better yet, who says you can’t get started on your 2016 resolutions now?

Practice an Attitude of Gratitude

When you review the events of 2015, what are you grateful for? Friends, family, good health, a roof over your head? Make a list of major “Happiness Points” that occurred in 2015. Pull out the list whenever 2016 seems overwhelming or when things are not going well. Remember you have resilience – you will survive whatever life puts you through in 2016. Just look at all the good things that happened in 2015!

It is unlawful in Idaho to send junk e-mail (spam) or unsolicited faxes that are advertisements. Idaho’s Consumer Protection Act offers individuals protection against junk email, and also penalizes those who illegally telemarket or fax bulk advertisements. There is scant case law or judicial opinions interpreting these laws in the State of Idaho.

IDAHO’S SPAM LAWS

Idaho’s Consumer Protection Act protects individuals from spam. Idaho law protects against “bulk electronic mail advertisements practices”. Spam is an electronic message “containing the same or similar advertisement, which is contemporaneously transmitted to two (2) or more recipients, pursuant to an internet or intranet computer network.” A “computer network” is a minimum of two (2) remotely connected devices or computers are capable of transmitting data through communication facilities.

It is unlawful for a person to use a computer to send spam if the sender:

Uses a fictitious name of a third party in the return address field without that third party’s permission.

Misrepresents any information that would identify the point of origin of the transmission of the advertisement.

Sends an e-mail that fails to contain information identifying the point of origin of the transmission of the advertisement.

Sends an e-mail to a recipient five (5) days after the recipient unsubscribed from an e-mail.

A recipient of spam that meets any of the above criteria may bring an action to recover damages. Recipients of spam are able to seek actual and punitive damages. This applie to people who have suffered an “ascertainable loss of money or property” or need to treat an agreement as voidable. Damages are calculated as either the actual damages suffered or one thousand dollars ($1,000), whichever is greater. There is also the option for a class action. The class is allowed to seek the total amount of actual damages suffered or one thousand dollars ($1,000), whichever is greater. In addition to actual damages, the recipient may seek restitution, an injunction against the sender from sending bulk electronic mail, punitive damages, equitable relief, and any other relief which the court deems just and necessary.

The recipient may also choose to seek damages from the transmitter of bulk messages, which does not require actual damages, just simply that the sender falls into one of the statutory classifications. If the recipient chooses to attempt to recover under against the transmitter, the recovery is the greater of either $100 for each bulk e-mail transmitted to the recipient, or one thousand dollars ($1,000) total.

Idaho law provides several exceptions to the spam rule:

Idaho law does not apply to bulk e-mail that is part of the terms of service of a computer network or an electronic mail provider.

Idaho law does not apply to messages the recipient accessed from an electronic bulletin board (for instance, spam messages found in the comment section to a news story

Idaho law does not apply to electronic mail from an “organization or a similar entity to the members of such organization” (this e-mail list sharing is common among related nonprofits and political organizations).

SPAM FAXES AND TELEMARKETERS

Idaho’s Spam law does not cover fax machines, as they are a telephonic communication instead of an electronic communication. However, Idaho provides for criminal penalties if someone is using a fax machine to harass or annoy. Using a facsimile to make a false statement to harass or annoy the recipient is guilty of a misdemeanor. Second or subsequent convictions will be charged as a felony.

Faxed advertisements and telephone solicitations are both regulated under the Idaho Telephone Solicitation Act (Title 48, Chapter 10, Idaho Code). In Idaho, it is okay to solicit people by telephone if the solicitor follows certain practices enumerated in the statute. It is always unlawful in Idaho to send unsolicited advertisements to a facsimile machine. There is no leeway or exceptions to the law regarding fax machines. Whoever sends an unsolicited advertisement to a fax machine is in violation of the Idaho Consumer Protection Act. The Idaho Attorney General’s Office enforces the Act, but the Act also provides for private causes of action and remedies.

Specifically, a telephone solicitor may never

Intimidate or torment someone during a solicitation.

Refuse to hang up after being requested to do so.

“Misrepresent the price, quality, or availability of the goods or services being offered to the purchaser” or to fail to disclose material matters relating to the services or goods offered.

Falsely advertise or imply that the caller or product has the approval or endorsement of any government or agency.

Mislead or block the recipient of your call from knowing the identity of the solicitor or business.

Idaho Code 48-1007 contains a nonexclusive list of private causes of action and remedies a person may seek against a telephone or fax solicitor. Generally, remedies against telephone solicitors require proof of actual damages. For example, if a person purchases goods or services because of a telephone solicitation or fax advertisement and suffers damages as a result, then the recipient may seek to recover for damages the recipient suffered. Any contract or agreement formed because of an illegal fax or telephone solicitation is voidable. It is against Idaho public policy to contract or agree to waive any purchaser’s rights and any agreement to do will be declared null and void. It is also unlawful to contact any person that has placed themselves on the Idaho “do not call list”. Idaho Code Ann. § 48-1003A(West). The District Court may impose a penalty on those that violate the do not call list provision not to exceed five hundred dollars ($500) for the first violation, two thousand five hundred dollars ($2,500) for the second violation, and five thousand dollars ($5,000) for the third and subsequent violations.

The telephone call is an isolated incident and not conducted in a pattern of repeated calls or less than sixty 60(%) percent of the caller’s prior year sales were made as a result of telephone solicitations.

The person receiving the phone call has previously purchased goods or services from the solicitor or business entity for which the person is soliciting.

The person soliciting does not have the intent to “obtain provisional acceptance of a purchase” during the phone call and only arranges for a major sales presentation to be made at a later face-to-face meeting between the person and the purchaser, and the later face-to-face meeting is not for the purpose of collecting the payment or delivering any item purchased.”

The solicitation is from a business licensed by any federal or state agency.

The solicitation is for the purposes of selling a newspaper subscription or advertising, or a telephone directory.

“A person who has at least one (1) business location in the state under the same name as that used in connection with telephone solicitations and ninety percent (90%) of the person’s business involves the purchaser’s obtaining services and products at the person’s business location.”

A person who solicits sales by delivering a catalog of merchandise to purchasers if the catalog contains written or illustrated descriptions of the item for sale, includes the business or home address of the solicitation, has at least twenty-four (24) pages of material and illustrations, has an annual circulation of not less than two hundred and fifty thousand (250,000).

From the President of the Idaho State Bar Commission, Robert T. Wetherell

In 2003, the membership of the Idaho State Bar passed a resolution allowing Idaho lawyers and state bar members to rate candidates for judicial office. I know for a fact that Idaho is the only western state that allows such attorney input into the judicial selection process. As far as I know, Idaho may be the only state in the Union that provides attorney input to be shared with the public to help inform the public how the practicing lawyers of Idaho rate judicial candidates.

The form you received is straight forward and is tabulated and presented to the public without comment. It is important we only rate those candidates based on our knowledge to ensure the integrity of the process. However, IT IS IMPORTANT THAT WE, AS MEMBERS OF THE BAR, EXERCISE THIS VALUABLE RIGHT! The fewer lawyers who participate, the less value this information has to the public and the Bar itself. Often we do not know candidates for election here in Idaho. Please send in the form even if you must say you do not know the candidate well enough to provide an evaluation. OUR NUMBERS MATTER. Please complete the survey by April 28 so your Bar leaders may say the lawyers of Idaho care about the judicial system and have taken the time to assist voters in the election process.

One of the functions of a Bar Commissioner is to meet with the Bar Commissioners from other Bar organizations from throughout the United States. In this way, your Bar Commissioners can see how other states handle issues that come before other organizations and can anticipate issues or problems that may arise in Idaho.

The first thing you notice when meeting other state Commissioners is the Idaho State Bar’s great reputation. We can all be proud of the respect the Idaho State Bar has among the various state organizations. Credit for this respect goes largely to our Executive Director and the long time staff that has been assembled to serve the lawyers in the state of Idaho. Credit also goes to the Bar Commissioners elected over the years and their diligence in listening to the Idaho membership and their concerns.

This is perhaps the greatest strength of the Idaho State Bar Association. The Idaho State Bar Association is very transparent and provides the membership with a financial report each year so that every member of the Bar is aware of what money is coming in and where that money is being spent. In addition, and unlike many of the State Bar Associations in the United States, the Idaho State Bar sets its own dues. I was surprised at the number of states that simply allow their Bar Association to announce what Bar dues will be and to direct where that money is spent. Several states have experienced revolts among the lawyers in their states because of this practice. Washington recently severely cut its Bar Association. A lawyer legislator in Colorado recently proposed legislation making Bar membership voluntary because of a perceived lack of accountability.

One of the most important aspects of the Idaho State Bar, is that the lawyers in the state of Idaho control how the Commissioners of the Idaho State Bar conduct the Bar’s business. Each year the Commissioners go on the “Road Show” and meet with District Bar leaders and with the general membership. At these Bar meetings we discuss and vote on various issues that face the Bar. The Bar Commissioners propose resolutions to the membership but it is ultimately the membership that decides how to proceed. I don’t believe I would want to be a member of a Bar that preceded any other way or that did not have a “Road Show” to allow members and their Commissioners to interact, face-to-face.

With that said, two resolutions from the recent Road Show dealt with the Idaho Judiciary; Resolution No. 13-07 and Resolution No. 13-08. The first resolution dealt with judicial compensation and the second with increased funding for technology in our court system. The resolutions were necessary because your Bar Commissioners cannot take any stand before the legislature without a vote of the membership. These two resolutions passed the Bar by a percentage of 84% and 93%, respectively. With the authority of the members of the Idaho State Bar, the Commissioners have been able to approach the legislature, which is in session as I write this article, to let them know how the lawyers in Idaho feel about their judicial system and the respect they have for the Judges who are the backbone of that system. The resolutions read as follows:

13-07: Improve Judicial Recruitment by Addressing Inadequate Judicial Compensation NOW THEREFORE, BE IT RESOLVED THAT the members of the Idaho State Bar endorse a Legislative solution to address judicial recruitment by increasing compensation for all members of the Idaho Judiciary and establishing a salary scheme which looks towards parity and equity with the salaries paid to judges, whether national, regional or the average salary of judges of the surrounding western states.

13-08: Support Transition to New Statewide Computerized Case Management & E-Filing System NOW THEREFORE, BE IT RESOLVED THAT the members of the Idaho State Bar endorse passage through the 2014 Idaho Legislature of the Idaho Supreme Court’s proposed legislation and budget enhancements necessary to secure the new software, equipment and services required to fulfill the Court’s technology vision.

It is important for the Commissioners and the practicing attorneys in the state of Idaho to remind our legislators and Governor that a well funded and respected judiciary is as important to economic development in this state as building a road, bridge or any other function of government. At any given time, tens of millions of dollars in client funds, not to mention the rights of the citizens of the state of Idaho, are on the line in our court system. It is also important to remember that while the legislature meets for two or three months each year and the executive deals with day-to-day aspects of running the state, the citizens usually have the most contact with our legal system. Whether it is in the area of criminal law or civil disputes, it is the legal community and the legal system that attempts to resolve these issues on a daily basis. Without the stability of the legal system by placing on the bench our most seasoned and qualified candidates, the cost both in economic and personal terms, can be great. The same holds true for the increased productivity that benefits Idaho’s future with the use of technology. The time and cost to clients saved by upgrading technology in our court system cannot be emphasized enough.

The real emphasis of this President’s Message is to urge individual members of the Bar to contact their legislators now, as they are in session, and express to them your personal belief that the resolutions passed by the Bar should be acted upon this year. That is, the legislature must address the compensation package for our judges and increase funding for the court system to implement technology changes to benefit the state’s economic development and reduce the cost of legal services in the state of Idaho. If you will go to the website http://www.legislature.idaho.gov it will give you the name of your representatives and senators so you may send an e-mail or better yet, contact them by phone, to express your support and the support of the Bar for these two resolutions.

Specific legislation will soon be proposed.

On behalf of the Commissioners of the Idaho State Bar, and your fellow lawyers, I thank you in advance for becoming involved.

About the Author

Robert T. Wetherell is a 1982 graduate of the University of Idaho Law School and clerked for the United States District Court for the District of Idaho immediately upon his graduation. Since that time he has been in private practice in the city of Boise and is currently a Principle and Partner at Capitol Law Group, 205 N. 10th St., 4th Floor, P.O. Box 2598, Boise, Idaho 83701-2598. Mr. Wetherell began serving as Bar President in January of 2014. He has been married to his wife, Deborah, for 29 years and they have two adult children; Marie Ellen, a third year law student at the University of Idaho College of Law and R. John, a senior at the University of Idaho. GO VANDALS!

Recently, Robert T. Wetherell was named President of the Idaho State Bar Board of Commissioners. Robert’s first President’s Message appeared in the February 2014 edition of The Advocate, a magazine for lawyers in Idaho.

If the President’s first message is to be a rambling introduction, this should do. I am one of those individuals who always wanted to be a lawyer. I remember in grade school seeing a program about John Adams and his defense of the British soldiers at the Boston Massacre. In addition, “To Kill a Mockingbird” had been recently released with Gregory Peck standing to defend the rule of law in a small town in the South. The law seemed to attract people of integrity and courage. I was born in Mountain Home in 1958. It was a wonderful community while I was growing up and still is today. With approximately 8,000 people in town and 8,000 people at the air base, it was a much larger community than people realized. In addition, it was by far the most diverse community in the state of Idaho. With retired military in the community, it was not uncommon to hear foreign accents from Germany, France and other European countries. In addition, with the Air Force base kids attending school in Mountain Home, you were able to interact with people from all over the United States and students who had traveled the world. The schools in Mountain Home were first rate.

Because of federal impact funds and money the school district received from Idaho Power for Anderson Ranch Dam, teachers in Mountain Home were paid more than teachers in the rest of the Treasure Valley. We had excellent teachers and leadership, and I never recall a bond election that failed. My father was a state senator in the 1950’s-60’s and my mother was a state senator in the 1980’s-90’s. Law and politics were always a topic of conversation. You never knew who was going to be at the house on a particular occasion. I was able to see a true cross section of life.

One thing that impressed me most about living in Mountain Home in my formative years was the way the lawyers in town were treated. In particular, Frank Hicks, Fred Kennedy and Perce Hall were very well respected. You saw them wear suits every day and it seemed as if the town revolved around their counsel and advice. More than just practicing law, Frank Hicks especially, was everything a small town attorney should be. He didn’t simply practice law and go home. He volunteered his time to various organizations and you would often see him on week nights and weekends working to make the city of Mountain Home better for everyone. He offered me advice as I continued to tell him how I wanted to be a lawyer. Frank Hicks gave me one quote from Abraham Lincoln I will never forget. It’s a partial quote, but it says volumes about what lawyers should be, even in this day and age: “Discourage litigation. Persuade your neighbors to compromise wherever you can. Point out to them how the nominal winner is often a real loser – in fees, expenses, and waste of time. As a peacemaker the lawyer has a superior opportunity of being a good man. There will still be business enough. Never stir up litigation. A worse man can scarcely be found than one who does this . . . A moral tone ought to be infused into the profession which should drive such men out of it.”

After I graduated from the University Of Idaho College Of Law in 1982, I was fortunate enough to obtain a clerkship with United States District Judge Taylor and United States District Judge McNichols. I did well enough in law school that I was asked to interview for the position. Interestingly enough, I didn’t get the job but did receive a call stating I had come in second during the interviewing process. As luck would have it, the graduate who was actually offered the job turned it down to be an associate at a bankruptcy firm in Spokane. Apparently it paid more, but I can guarantee with all the money he probably has now, he couldn’t buy the 2½ year experience I had at federal court working for Judge Taylor and Judge McNichols.

I would encourage any new lawyer to clerk for a judge, regardless of pay. In those days, you could only clerk for the United States District Court for two years. The reasoning was that a federal judge is appointed for life and therefore that judge should not turn around and appoint two additional lawyers for life. Those days have changed. My first controversial statement is as follows. I would encourage state and federal judges to rotate their clerkships in order to provide opportunities for new graduates from law school. This would provide a better understanding of the court system by giving young lawyers the experience of seeing how the system operates from the inside. I don’t believe it is a good practice to have longtime law clerks. It only serves to separate the bench from the bar. Change is hard, but change is good. Change gives new energy to you and the people around you. After my clerkship, I entered private practice and have engaged in private practice for approximately 30 years now. It has been very rewarding. Fred Kennedy worked me 50 hours a week my first two years and taught me the importance of preparation in the practice of law. I think the most important experiences have been practicing with and against other lawyers. They have been exceptional professionals and become lifelong friends. I look forward to serving you as President of the Idaho State Bar in 2014. I hope to write articles for The Advocate that will be thought provoking on topics we should be discussing, but at times are reluctant to mention.

About the Authors: Robert T. Wetherell is a 1982 graduate of the University of Idaho Law School and clerked for the United States District Court for the District of Idaho immediately upon his graduation. Since that time he has been in private practice in the city of Boise and is currently a principal and partner at Capitol Law Group. Mr. Wetherell began serving as Bar President in January of 2014. He has been married to his wife, Deborah, for 29 years and they have two adult children; Marie Ellen, a third-year law student at the University of Idaho College of Law and R. John, a senior at the University of Idaho.

Millions of Americans received Target’s free credit monitoring offer email recently, but considering all the risks associated with scam emails, they may be unsure about how to react, Credit.com reports.

If you received Target’s free credit report email, here are a few steps you may want to consider:

Make sure it’s real. In a tragic twist of irony, email scams of Target’s free credit report offer are making the rounds. Keep an eye out for telltale signs of Target email scams, CNNMoney advises. Watch out for email addresses that don’t match (or addresses that just don’t look quite right) and emails that ask for personal information or money. A red flag should also go up if the email contains spelling errors or stresses a sense of urgency.

Sign up. Out of an abundance of caution, you may not want to click on the links in Target’s email message. Instead, go to the address bar of your browser and manually type CreditMonitoring.Target.com. Fill out your name and email address there. Next, obtain and save the redemption code Target sends you (if you can’t find it, check your spam folder). Manually type ProtectMyID.com/target into your browser’s address bar. That will bring you to Experian’s website for Target victims. Paste the redemption code into the box. Fill out the other identifying information. Keep in mind you’ll have to enter some sensitive financial information and your Social Security number to verify your identity, cautions Credit.com.

Check your report and repeat periodically. Once you make it through the authentication process, carefully review your credit report and check for errors. You should do this once every month, on Target’s dime. Also, don’t forget to set up text alerts — again, on Target’s dime — so you’ll be contacted if someone tries to open credit in your name.

Signing up for Target’s free credit monitoring is an excellent way to help protect yourself from fraud stemming from the hacking incident. Keep in mind that guests have until April 23, 2014, to sign up to receive an activation code. Activation codes must be redeemed by April 30, 2014.

A nationwide court email scam could leave a nasty virus on your computer if you’re not too careful.

Several federal and state courts are warning the public about an email scam that tells recipients that they have an upcoming court hearing, missed a jury summons, or have a warrant out for their arrest. The fraudulent emails will either contain an attachment that contains a virus, or the email will tell the reader to pay money to avoid arrest.

So what can recipients do to spot a scam email?

What Do the Fake Emails Look Like?

The court email scam is targeting people all across the United States, so everyone should be on high alert. The scam emails will appear to be addressed from either a court clerk or a law firm (i.e., from someone @jonesday.com or @hoganlovells.com).

While the emails appear to be coming from real courthouses and legitimate law firms, the fraudsters have apparently hijacked the email addresses.

Hereby you are notified that you have been scheduled to appear for your hearing that will take place in the court of [court name] on [some date] at [some time].

Please bring all documents and witnesses relating to this case with you to court on your hearing date.

The copy of the court notice is attached to this letter. Please read it thoroughly.

Note: If you do not attend the hearing, the judge may hear the case in your absence and [some type of threat of action (jail, fines, etc.)].

Yours truly,

Clerk of the Court

What Should You Do If You Receive a Scam Email?

If you think you received one of these scam email messages, delete it immediately. Some of the emails will allege that you’re scheduled to appear in court and give you a phony case number; if you’re concerned, you can call the court or check the court’s online case database to see if you’ve actually been summoned, as the District of Columbia Courts suggest. Typically, you can look up a case using your last name.

If you’ve made the mistake of opening the email, try not to download any attachments. By downloading the attachments, you could potentially subject yourself to a computer virus or give the fraudsters access to your personal information.

To prevent further court email scams, you can also report the fraudulent email to the court and to law enforcement.

Password-management firm SplashData has released its annual list of the 25 most popular online passwords. These passwords make it very easy for other people to log in to your personal accounts, which puts your personal information at risk, according to the company.

So without further ado, here are the 25 worst passwords by rank, according to SplashData:

123456

password

12345678

qwerty

abc123

123456789

111111

1234567

iloveyou

adobe123

123123

admin

1234567890

letmein

photoshop

1234

monkey

shadow

sunshine

12345

password1

princess

azerty

trustno1

00000

Strong Password Tips

Choosing a good, secure password may be as valuable as purchasing expensive software to prevent hackers and cyberattacks. To create a unique password, make sure that your passwords:

Are more than eight characters;

Contain numbers, uppercase and lowercase letters, and special characters like !, @, and ?;

Are changed frequently; and

Are different for every account.

Another tip is to create “passphrases” — short words with characters or spaces separating them. It’s best to use words that aren’t associated with each other to keep cyber criminals at bay, according to SplashData. For example, “star_computer_door” or “phone@glass!purple.”

Remember: You want to create a password that you can easily recall, but is unique enough to ward off hackers. So use the 25 terrible passwords list as inspiration for what not to do when setting up your company’s accounts.

Here’s a question business owners may be wondering on National Handwriting Day: Will handwritten agreements and promises hold up in court?

Legally binding contracts for business purposes are typically envisioned as volumes of printed paper with wax seals and signed with a quill pen. But in reality, many handwritten agreements are just as valid.

So even if your business contracts are written in crayon, here’s a breakdown of the legal effect of handwritten agreements:

Written Contracts and the Statute of Frauds

As you probably know, there is a legal difference between a heartfelt promise and an enforceable contract. A type of law known as the Statute of Frauds requires that certain promises (to exchange property or perform tasks, for example) be in writing in order to be legally enforceable.

There is generally no requirement that written agreements in these circumstances need to be typed or handwritten. So an agreement for the sale of $600 in loose diamonds may be perfectly enforceable — even if it was written with a ballpoint pen on Looney Tunes stationary.

Of course for small business owners, printed (typed) contracts are the norm when it comes to dealing with sales, employees, and clients. After all, it’s impractical to write all those employment contracts by hand, especially if you remember to include all the important clauses.

But there are a few instances in which entrepreneurs may find themselves signing off on a handwritten promise — for example, a simple IOU for repayment or a promise to give an employee a raise. If that’s the case, look first to the Statute of Frauds to see if that handwritten promise is legally binding.

The New “Opt Out” Law: Under the recently passed House Bill 80, corporate officers in Idaho with an ownership interest in their company can now decline to participate in the state unemployment insurance program. The new “opt-out” law allows Idaho corporations to forego paying the unemployment insurance taxes on corporate officer wages.

The Impending Deadline: A corporation may take advantage of the exemption and forego paying unemployment taxes for the final two quarters of 2011, but only if it registers each elected exempt officer with the Department of Labor by December 15, 2011. The form must be signed and dated by each exempted officer. Registration Forms and instructions for filing are available by clicking here.

The Factors A Corporation Must Considerwhen Choosing Whether to Opt Out: Of course, opting out of the unemployment insurance program and its associated taxes means any corporate officer opting out will not be eligible for unemployment benefits. There are other factors corporations must consider when choosing whether to opt out. For instance, corporations who opt out are still liable for the federal unemployment insurance tax. Also, by opting out, corporate officers will lose the annual federal tax credit, which, assuming the officer makes at least $7,000.00 a year, means a federal tax liability increase from $42.00 to $434.00 a year.

On the other hand, corporations choosing to remain covered by the unemployment program will be subject to more stringent benefit collection rules. For example, officers may no longer collect benefits simply because they did not take a salary for a period of time. Rather, corporate officers seeking benefits must show they are no longer legally associated with the business through proof of sale of the corporation, dismissal by the board of directors, formal dissolution, a sworn affidavit that the corporation has been administratively dissolved or some other means. Also, if an officer who collects benefits returns to work for the same corporation within a year of qualifying for benefits, the officer will be required to repay all benefits received.

How We Can Help: The “opt out” or “stay in” options should be reviewed carefully before making a decision. We can assist in determining the net benefit to your company and develop a strategic compensation plan in alignment with officer/owner and company objectives.